07. Useful URLs for living in NL (November 2023)
This post is an online back-up of my notes to myself.
Part 1: social
benefits.
1.
https://www.iamexpat.nl/expat-info/allowances-benefits-netherlands
has a list of common benefits and allowances in the Netherlands. According such
a list, there are at least 2 terms related to me as a holder of orientation
year residence permit: (1) healthcare benefit (zorgtoeslag) and (2) housing
benefit (huurtoeslag).
2.
Information in English about healthcare benefit (zorgtoeslag)
can be seen on https://www.government.nl/topics/housing/rented-housing/applying-for-housing-benefit
and https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_live_in_a_rented_house/i_live_in_a_rented_house.
3.
Information in English about housing benefit (huurtoeslag)
can be found on https://www.government.nl/topics/health-insurance/applying-for-healthcare-benefit
and https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/moving_to_the_netherlands/i_have_dutch_healthcare_insurance/i_have_dutch_healthcare_insurance.
4.
A test calculation for benefits in Dutch only can be found
on https://www.belastingdienst.nl/wps/wcm/connect/nl/toeslagen/content/hulpmiddel-proefberekening-toeslagen.
5.
A guide in English about applying for benefits can be found
on https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/individuals/benefits/how_do_benefits_work/i_want_to_apply_for_a_benefit/i_want_to_apply_for_a_benefit.
6.
Beside zorgtoeslag and huurtoeslag, there are 2 types of tax
credits relevant to me (https://iamexpat.nl/expat-info/allowances-benefits-netherlands/dutch-tax-credits):
(1) algemene
heffingskorting, information in Dutch:
(2) arbeidskorting,
information in Dutch:
7.
The Dutch social security system has 2 parts (https://www.expatica.com/nl/living/gov-law-admin/social-security-in-the-netherlands-100578/):
(1) volksverzekeringen
~ Sociale Verzekeringsbank;
(2)
werknemersverzekeringen ~ Uitvoeringsinstituut Werknemersverzekeringen.
Nonetheless, many expats in the Netherlands are forbidden to
apply for public funds.
8.
My orientation year residence permit contains certain
information including:
(1) The period of validity: 7 juli 2023 tot 7 juli 2024.
(2) The
purpose of residence: ‘Het zoeken naar en verrichten van arbeid al dan niet in loondienst’.
(Google Translate: ‘Looking for and performing work, whether or not in
paid employment’.).
(3) The
employment status: ‘Arbeid vrij toegestaan, TWV niet vereist’. (Google
Translate: ‘Work freely permitted, TWV not required’.)
(4) The
annotation with respect to public funds: ‘Een beroep op algemene middelen kan gevolgen
hebben voor het verblijfsrecht’. (Google Translate: ‘Appealing to
general resources can have consequences for the right of residence’.)
9.
TWV (tewerkstellingsvergunning) means work permit.
GVVA (gecombineerde vergunning voor verblijf en arbeid)
means combined residence and work permit (also called “single permit”).
Information about TWV and GVVA in English can be found on
https://business.gov.nl/regulation/work-permit-employees/
Information about TWV and GVVA in Dutch can be found on
10.
Public funds (Dutch: algemene middelen) relates to the consequences
for right of my residence.
Information in English about public funds and the consequences
for right of my residence can be seen on
https://ind.nl/en/consequences-for-right-of-residence-when-applying-for-public-funds
Information in Dutch about public funds and the consequences
for right of my residence can be seen on
https://ind.nl/nl/gevolgen-verblijfsrecht-bij-beroep-op-algemene-middelen
11.
https://ind.nl/en/consequences-for-right-of-residence-when-applying-for-public-funds
Withdrawal of right of residence
The local council of the city or town where you live
determines whether you get a benefit from public funds. The local council will
let the IND know about your application for the benefit. The IND assesses
whether your residence will end. Will you withdraw the application for the
benefit? Then the IND will also no longer be informed.
Supplementary benefits have no consequences for your right
of residence
An application for a rent, healthcare or childcare benefit
and child-related budget will not end your residence. The Dutch Tax and Customs
Administration (in Dutch: Belastingdienst) determines whether you have a right
to a benefit. Find out about the benefits on the website of the Tax and Customs
Administration. Your residence will also not end when you receive the energy
benefit from your municipality.
https://ind.nl/nl/gevolgen-verblijfsrecht-bij-beroep-op-algemene-middelen
Intrekken
verblijfsrecht
De gemeente
waar u woont, bepaalt of u een uitkering uit algemene middelen krijgt. De
gemeente geeft uw aanvraag voor de uitkering door aan de IND. De IND beoordeelt
of uw verblijf stopt. Trekt u de aanvraag voor de uitkering in? Dan stopt ook
de melding aan de IND.
Toeslagen
geen gevolgen voor het verblijfsrecht
Een
aanvraag voor huur-, zorg-, kinderopvangtoeslag en kindgebonden budget stopt uw
verblijf niet. De Belastingdienst bepaalt of u recht hebt op een toeslag. Lees
over de toeslagen op de website van de Belastingdienst. Ook als u
energietoeslag van uw gemeente ontvangt, stopt uw verblijfsrecht niet.
12.
In brief, if other conditions are met, I have the right to
apply for both housing benefit (huurtoeslag) and healthcare benefits (zorgtoeslag),
but not other public funds.
Part 2: taxes.
0.
As mentioned in “7 info
employment law”, I do not need memorise the formular of my “net wage” (or “net pay”).
There are some tools online to
calculate one’s “net wage” (“net pay”).
https://undutchables.nl/about-us/blog/working-in-the-netherlands-how-to-calculate-your-salary
https://www.blueumbrella.nl/dutch-tax-calculator
1.
General information in English
about the multiple types of taxes in the Netherlands can be found online. Here,
I focus on
(1) wage tax (Dutch: loonbelasting);
(2) payroll
tax (Dutch: loonheffing);
(3) income tax (Dutch: inkomstenbelasting).
https://www.iamexpat.nl/expat-info/taxation/dutch-tax-system
https://www.expatica.com/nl/finance/taxes/netherlands-tax-system-103981/
2.
Firstly, the “wage tax” (Dutch: loonbelasting)
is part of the “payroll tax” (Dutch: loonheffing).
(1)
The “wage tax” (Dutch: loonbelasting)
of a certain employee can be calculated according to certain rules.
“The payroll tax levy is made up
of tax on your salary (wage tax or loonbelasting) and national insurance
contributions for pensions, unemployment allowance and other Dutch benefits and
allowances.”
https://www.iamexpat.nl/expat-info/taxation/dutch-tax-system
(2)
The composition of the “payroll
tax” (Dutch: loonheffing) can be seen on
https://nl.wikipedia.org/wiki/Loonheffingen
and on
3.
Secondly, the “payroll tax” (Dutch:
loonheffing) – which includes the “wage tax” (Dutch: loonbelasting) – deserves
my attention.
(1)
The composition in English of
the “payroll tax” (Dutch: loonheffing) can be found online.
“Payroll taxes consist of the
following:
wage tax
national insurance contributions
employed person's insurance
contributions
income-dependent contribution pursuant
to the Health Care Insurance Act (Zvw)”
(2)
My employer needs my personal
information to file the payroll tax returns to the Tax Administration (Dutch: Belastingdienst).
My employer requires the following personal information of me:
“the employee's name and
initials
the employee's date of birth
the employee's Citizen Service
Number (Burger Service Nummer or BSN for short)
When your employee has yet to be
issued a BSN then you use the employee's personnel number during the interim
period. You can find more information about the BSN under 'Citizen Service
Number'. You can also visit government.nl.
the employee's address
the employee's postcode and
town/city
when the employee does not live
in the Netherlands, the state in which the employee lives and the region
a request to apply a payroll tax
reduction”
(3)
I need offer certain personal
information to my employer by filling a digital form.
“Your employer or the benefits
agency withholds payroll taxes on your wages or your benefit payment.”
“Payroll taxes consist of wage
tax/national insurance contributions, employed person's insurance contributions
and income dependent contributions to the Healthcare Insurance Act.”
“To withhold payroll taxes your
employer or the benefit agency needs your personal data.”
“You provide them on this form.”
“Also, you specify if you want
your employer to take into account the payroll tax reduction.”
4.
Thirdly, theoretically, “income
tax” (Dutch: inkomstenbelasting) needs to be declared by myself. Nonetheless,
practically, it should already be partially withheld within the “payroll tax”
(Dutch: loonheffing).
(1)
“Payroll tax is tax and other
contributions that are withheld from an employee’s salary by the employer,
which saves the employee from having to pay them later as income tax.”
“If you are employed by a
company then your income tax will be withheld from your salary by your
employer, this is known as wage tax (which is contained within payroll tax).”
https://www.iamexpat.nl/expat-info/taxation/dutch-tax-system
(2)
The different amount between the
“income tax” (Dutch: inkomstenbelasting) and the the “payroll tax” (Dutch: loonheffing)
can be seen in the example offered by https://thetax.nl/.
The “income tax” (Dutch: inkomstenbelasting)
> the “payroll tax” (Dutch: loonheffing).
(3)
The “income tax” (Dutch: inkomstenbelasting)
is divided into 3 categories.
“income from work and home
ownership (box 1);
financial interests in a
company: a so-called substantial interest (box 2);
savings and investments (box
3).”
As of 2023, I should focus on
“income from work and home ownership (box 1)”.
https://www.government.nl/topics/income-tax/types-of-income-tax
(4)
income tax (inkomstenbelasting) >
payroll tax (loonheffing) > wage tax (loonbelasting).
I only need declare my “income
tax” (Dutch: inkomstenbelasting) myself to the Tax Administration (Dutch: Belastingdienst).
5.
The “income tax return” (Dutch: aangifte
inkomstenbelasting) is another issue which I will pay more attention to.
(1)
“Everyone who receives a declaration letter from the Dutch
Tax and Customs Administration has to file an income tax return. You also have
to file an income tax return if you have not received a letter, but have earned
income in the Netherlands.”
(2)
“You have to file your income tax return digitally. You can
find the form in the encrypted environment of the website, Mijn Belastingdienst
(only in Dutch), from 1 March.”
“File your income tax return before 1 May.”
“If you want to file a tax return of your own accord, you
can do so online at Mijn Belastingdienst (only available in Dutch).”
“Even though wage tax has already been withheld from your
gross salary as an advance levy or payment on your income tax, you often still
need to complete an annual income tax return. The Dutch tax office will inform
you if you are required to do so.”
https://www.iamexpat.nl/expat-info/taxation/dutch-tax-system
(3)
Now that it is only in Dutch, I must ask some “experts” to
help me for this. Thereby, I do not need to know how to fill the “income tax
return” (Dutch: aangifte inkomstenbelasting) immediately.
6.
Information of the “30% ruling” (or called “30% facility”)
can be seen on
https://www.iamexpat.nl/expat-info/taxation/30-percent-ruling/requirements
Part 3: insurance.
1.
My current insurance is “Aon Student Insurance ICS Complete”
(policy number: FSE001659319) from “Aon Nederland” (https://www.aonstudentinsurance.com/en/home).
2.
The “Certificate and coverage”, the “Insurance card”, and
the “Policy conditions” can be found in the attachments.
3.
The column of “Educational institution” is “International
Students Search Year”. This insurance started on 1 September 2023 (01-09-2023)
and will end on (or before) 7 July 2024 (07-07-2024).
4.
If I find a job in the Netherlands, I need switch this
private insurance “Aon Student Insurance ICS Complete” to a lower-level private
insurance. Besides, I must immediately purchase a Dutch public health in one of
those public health insurance companies. I did not decide which public health
insurer (see “6.”) I will choose.
5.
Zorgwijzer has a flow chart for international students in
the Netherlands (and the holders of orientation year residence permits) (https://www.zorgwijzer.nl/wp-content/uploads/Dutch-health-insurance-for-students-1.png).
The flow chart and the illustrative texts on that web page explained the different
types of insurances associated with international students in the Netherlands (https://www.zorgwijzer.nl/faq/students).
6.
Zorgwijzer has a detailed introduction to the Dutch public
health insures (https://www.zorgwijzer.nl/zorgverzekeraar)
(in Dutch) and helps compare public health insurance products (https://www.zorgwijzer.nl/zorgvergelijker/english#/search)
(in English). Brief information for the public health insurance for a temporary
stay can be found on https://www.zorgwijzer.nl/faq/temporary-health-insurance-netherlands
(in English) and, as an instance, on https://www.zilverenkruis.nl/naar-nederland/english/right-to-health-care
(in English).
7.
Zorgverzekeringslijn (https://www.zorgverzekeringslijn.nl/english/)
offers official information about the Dutch public health insurance system in
multiple languages.
CAK has an English web page about the uninsured situations with Q&As: https://www.hetcak.nl/en/uninsured/.
Part 4: general
practitioner (GP).
1.
Currently, I register myself at the “Student Medical Center
Wageningen” which accept international students living in Wageningen. The “Bevestiging
inschrijving” can be found in the same folder (“Bevestiging inschrijving.pdf”).
2.
If I need see a doctor, I should make an appointment on its
website (or call them) first. The “Student Medical Center Wageningen” will
arrange a GP for me.
3.
In the past years, I never saw a doctor in the Netherlands. Therefore,
I do not have a fix general practitioner (GP, Dutch: huisarts) at the present.
4.
If I find a job in another city in the Netherlands, I need
register myself on another GP in that city.
5.
I never registered myself at a dentist (Dutch: tandarts). If
I can find a job in the Netherlands, I will do it.
Part 5: medicines.
1.
The prescription drugs can only be purchased from given
pharmacies with a doctor’s prescription.
2.
The over-the counter drugs can be purchased without a
doctor’s prescription.
My current insurance does not cover over-the-counter
medicines.
https://business.gov.nl/regulation/selling-over-counter-remedies/
3.
3 categories of the over-the-counter drugs are:
https://business.gov.nl/regulation/selling-over-counter-remedies/
https://english.cbg-meb.nl/topics/mah-legal-status-of-supply-and-otc-medicinal-products
(1)
Pharmacy only (PH) [Dutch: Uitsluitend Apotheek (UA)]:
They may only be sold by pharmacies.
(2)
Pharmacy and Drugstore only PDO [Dutch: Uitsluitend Apotheek
of Drogist (UAD)]:
They may be sold by pharmacies and chemists.
(3)
General
Sales (GS) [Dutch: Algemene Verkoop (AV)]:
They may be sold by any retailer, including shops, web shops
and supermarkets.
4.
Kruidvat is the largest chain of drugstore in the
Netherlands. Etos is the second.
5.
Package leaflets of medicines are written only in Dutch.
6.
English information can only be found online. Information
about all registered medicines in the Netherlands can be found on https://www.geneesmiddeleninformatiebank.nl/en.
Part 6: Employment
law.
1.
Basic information in English on the Dutch employment law for
expats in the Netherlands:
https://www.iamsterdam.com/en/live-work-study/work/employee-rights-and-labour-law
2.
Relatively professional information in English on it with a
“Q&A”:
https://dutch-law.com/employment-law/
3.
I focus on 3 aspects since it is my 1st job:
(1) the period of time of my contract;
(2) the overtime working and paid leaves;
(3) the calculation formulas of my salaries
and taxes.
4.
The 1st aspect, the period of time of my
contract.
(1)
2 types of contracts are allowed in the Netherlands:
1) a fixed-term contract (a temporary contract);
2) a contract for an indefinite period (a permanent
contract)
Theoretically, contracts can be agreed on in writing or
verbally.
https://business.gov.nl/regulation/contract-employment/
(2)
Since it is my 1st job and my employer should
apply for a subsequent residence permit for me before 6 July 2024, I reckon
that the most realistic type of contract should be a “fixed-term contract in
writing”.
See “1 info orientation year.docx” for the detailed information
of 3 types of a subsequent residence permit which my employer should apply for
me before 6 July 2024.
https://ind.nl/en/residence-permits/work/highly-skilled-migrant#requirements
https://ind.nl/en/residence-permits/work/european-blue-card-residence-permit#requirements
(3)
The 2 other aspects that I concern – “the overtime working
and paid leaves” and “the calculation formulas of my salaries and taxes” –
should be clarified in writing in such a contract.
(4)
In terms of contract termination, the regulations are
complicated.
https://www.iamsterdam.com/en/live-work-study/work/employee-rights-and-labour-law
https://dutch-law.com/employment-law/
Nevertheless, the term “notice period” deserves attention.
https://business.gov.nl/regulation/notice-period/
Related to the “notice period”, the “trial period” is
another term deserving my attention:
“During this period both parties can then terminate the
contract without having to give a proper reason.”
“Maximum of 1 month
temporary employment contracts of more than 6 months, but
less than 2 years.
temporary employment contracts without end date.
Maximum of 2 months
Permanent employment contracts.
Temporary employment contracts of more than 2 years.”
https://business.gov.nl/regulation/trial-period/
5.
The 2nd aspect, the overtime working and paid leaves.
(1)
“Standard working hours are usually 36, 38, or 40 hours per
week.”
https://dutch-law.com/employment-law/
“The law does not lay down how many hours there are in a
full working week. There are usually 36, 38 or 40 hours in a full week.”
https://www.government.nl/topics/minimum-wage/amount-of-the-minimum-wage
(2)
“full-time employees over 18 years of age may not be asked
to work more than 12 hours per day or 60 hours per week.”
“Overtime should also not exceed four hours per day or 24
hours per week.”
https://dutch-law.com/employment-law/
“Employees aged 18 and over can work a maximum of 12 hours
per day and 60 hours per week.”
“However, they cannot work that maximum number of hours
every week, but rather a maximum average of:
48 hours over a 16-week period, or
55 hours in up to 4 consecutive weeks.”
https://business.gov.nl/running-your-business/staff/health-and-safety-at-work/working-hours-act/
The 2 sources conflict with each other. I trust the latter
one.
(3)
For breaks, the Working Hours Act (Arbeidstijdenwet) has
clarified:
“If an employee works for more than 5½ hours, he is entitled
to at least 30 minutes of break time. This may be split into two 15-minute
breaks;
If an employee works for more than 10 hours, he must have at
least 45 minutes of break time. This may be split into several breaks, each of
which must be at least 15 minutes.
Breaks do not count as worked hours.”
https://business.gov.nl/running-your-business/staff/health-and-safety-at-work/working-hours-act/
(4)
For paid leaves (“statutory leave”, Dutch: wettelijke
vakantiedagen), the Work and Care Act
(Dutch: Wet arbeid en zorg) has concrete regulations:
“The minimum number of vacation days per year is 4 times the
amount of weekly working hours. For a full 40 hour workweek that would be 160
hours of leave.”
https://www.iamsterdam.com/en/live-work-study/work/employee-rights-and-labour-law
“Employees are entitled to a minimum of four times their
weekly working hours as vacation days per year. Holiday pay is generally 8% of
the gross annual salary and is typically paid in May.”
https://dutch-law.com/employment-law/
“Employees are entitled to statutory leave: a minimum of 4
times the number of hours they work per week. For example, if they work 40
hours a week, they will then be entitled to 4x40=160 hours of leave per year.”
https://business.gov.nl/regulation/holiday-entitlement/
(5)
Holiday allowance (Dutch: vakantiebijslag, vakantiegeld,
vakantietoeslag) is entitled in the Dutch laws.
“Holiday allowance (in Dutch) must be at least 8% of the
employee's gross wage of the previous year. This includes overtime, performance
premiums, any commissions, supplements for working unsocial hours and payment
in lieu of holiday days.”
https://business.gov.nl/regulation/holiday-allowance/
“Employees are also entitled to a holiday allowance, which
is paid out once a year around May or June depending on the employer and must
be at least 8% of the employee's gross wage of the previous year.”
https://www.iamsterdam.com/en/live-work-study/work/employee-rights-and-labour-law
(6)
“FairWork directly supports victims of labour exploitation
in the Netherlands.”
6.
The 3rd aspect, the calculation formulas of my
salaries and taxes.
(1)
It is clear that the “minimum wage” is applied to me.
https://business.gov.nl/regulation/minimum-wage/
The gross minimum wage in the Netherlands as of 1 July 2023
for me is € 1,995.00 per month (or € 464.40 per week or € 92.08 per day).
https://www.government.nl/topics/minimum-wage/amount-of-the-minimum-wage
(2)
“gross minimum wage” (“gross minimum pay”) ≠ “net minimum
wage” (“net minimum pay”)
“Your employer will withhold taxes and social insurance
contributions from your gross wage. The net amount you receive will depend on
how much is withheld. This can differ from one person to another. The law does
not lay down net amounts.”
https://www.government.nl/topics/minimum-wage/amount-of-the-minimum-wage
(3)
“The difference between gross and net pay depends on the
payroll taxes that apply. Payroll taxes are made up of income tax and social
security contributions, such as old age pension (AOW) and unemployment
insurance (WW).”
https://business.gov.nl/regulation/minimum-wage/
(4)
For the details of “salaries tax” and of “social insurance
contributions”, see
(5)
Anyway, there are some tools online to calculate one’s “net
wage” (“net pay”).
I do not need memorise the formula of calculating one’s “net
wage” (“net pay”).
https://undutchables.nl/about-us/blog/working-in-the-netherlands-how-to-calculate-your-salary
https://www.blueumbrella.nl/dutch-tax-calculator
(6)
The payslips (or payrolls) should meet certain criteria.
“Only with your employee's express consent, you may provide
them with a digital version.”
https://business.gov.nl/regulation/payslip/
(7)
The composition of my wage must be clarified in the payslips
(or payrolls).
“It must contain the:
gross salary amount
breakdown of the salary into components, for example basic
salary and performance-related bonus
holiday allowance
statutory minimum (youth) wage for this particular employee
specification of allowances
specification of deductions (such as national insurance
contributions and private use addition for private use of a company car)
names of both the employer and employee
period to which the payment relates
number of working hours agreed to in the employment contract
whether the employee has a written permanent contract or an
on-call contract”
https://business.gov.nl/regulation/payslip/
https://www.iamexpat.nl/career/working-in-the-netherlands/salary-payslip-dutch-minimum-wage
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